During August and September 2025, the Association consolidated the year-to-date results, showing overall positive performance versus budget and a clear improvement compared to 2024. Below are the main highlights and material variances.
Income
Income reclasification
A manual review of all Maintenance Fee revenues was conducted, matching each payment to its corresponding period to ensure a more accurate classification.
As a result, revenues were reclassified between regular and overdue maintenance fees, improving the traceability and accuracy of the financial statements.
As a result, revenues were reclassified between regular and overdue maintenance fees, improving the traceability and accuracy of the financial statements.
Regular Maintenance Fees
Totaled MXN 21.99 million, slightly below budget (-1.97%) and practically in line with 2024.
Overdue Maintenance Fees
Recorded MXN 4.61 million, representing an increase of +147% compared to the same period last year, driven by the regularization of past-due accounts and improved collection management.
Total Accumulated Revenue
MXN 29.96 million, 7.26% higher than in 2024.
Expenses
Security
Remains the largest expenditure, totaling MXN 7.34 million.
General maintenance
MXN 4.93 million, up 42%, mainly due to higher costs in trash collection (+281%), mosquito control (+385%), lighting repairs (+133%), and street signage (+782%). These increases reflect an intensive phase of infrastructure and public service improvements.
Gardening and Public Areas
Slightly below budget (-5.8% and -6.2%, respectively), maintaining operational efficiency despite heavy rainfall.
Administrative Expenses
MXN 3.15 million, +36% vs. 2024, driven by higher accounting fees (+66%), electricity (+207%), and telecom/internet costs (+650%), reflecting the consolidation of the new operating model following Associa’s exit and the professionalization of internal processes.
Operating Result
The accumulated surplus (operating profit) as of September 2025 was MXN 2.39 million, compared with a deficit in the same period of 2024. This reflects a substantial improvement in income management, expense control, and accounting accuracy following the adjustments implemented this year. There are no financial liabilities, and the Association maintains cash reserves equivalent to just over three months of operations, in line with a healthy financial policy.
Access to Reports
The following links provide access to our monthly financial reports: